Morocco
United States for fulltime education is exempt
they are under contract. To qualify for this ex
from U.S. income tax on amounts received from
emption, they must be employees of, or under
An individual who is a resident of Morocco on
abroad for maintenance or education.
contract with, a Pakistani enterprise or religious,
the date of arrival in the United States and who
charitable, scientific, or educational organiza
is temporarily in the United States primarily to
tion and be in the United States only to acquire
Norway
study at a university or other recognized educa
technical, professional, or business experience
tional institution in the United States, obtain pro
from a person other than that enterprise or or
An individual who is a resident of Norway on the
fessional training, or study or do research as a
ganization.
date of arrival in the United States and who is
recipient of a grant, allowance, or award from a
temporarily in the United States primarily to
governmental, religious, charitable, scientific,
Also exempt from U.S. income tax on cer
study at a university or other recognized educa
literary, or educational organization is exempt
tain income are residents of Pakistan tempora
tional institution in the United States, obtain pro
from U.S. income tax on the following amounts.
rily in the United States under an arrangement
fessional training, or study or do research as a
Gifts from abroad for maintenance, educa
with the U.S. Government, or any of its agen
recipient of a grant, allowance, or award from a
tion, study, research, or training.
cies or instrumentalities, only for study, training,
governmental, religious, charitable, scientific,
The grant, allowance, or award.
or orientation. They are exempt from tax on in
literary, or educational organization is exempt
Income from personal services performed
come of not more than $10,000 for services di
from U.S. income tax on the following amounts.
in the United States of up to $2,000 each
rectly related to their training, study, or orienta
Gifts from abroad for maintenance, educa
tax year.
tion, including income from their employer
tion, study, research, or training.
abroad.
The grant, allowance, or award.
An individual is entitled to the benefit of this
Income from personal services performed
exemption for a maximum of 5 years.
Philippines
in the United States of up to $2,000 each
tax year.
Netherlands
An individual who is a resident of the Philip
pines on the date of arrival in the United States
An individual is entitled to the benefit of this
An individual who immediately before visiting
and who is temporarily in the United States pri
exemption for a maximum of 5 tax years.
the United States is a resident of the Nether
marily to study at a university or other recog
lands and who is present in the United States
nized educational institution in the United
An individual who is a resident of Norway on
primarily for fulltime study at a recognized uni
States, obtain professional training, or study or
the date of arrival in the United States and who
versity, college, or school or securing training
do research as a recipient of a grant, allowance,
is in the United States as an employee of, or un
as a business apprentice is exempt from U.S.
or award from a governmental, religious, chari
der contract with, a resident of Norway is ex
income tax on the following amounts.
table, scientific, literary, or educational organi
empt from U.S. income tax for a period of 12
Payments from abroad for maintenance,
zation is exempt from U.S. income tax on the
consecutive months on up to $5,000 received
education, or training.
following amounts.
for personal services if the individual is in the
Income from personal services performed
Gifts from abroad for maintenance, educa
United States primarily to:
in the United States of up to $2,000 each
tion, study, research, or training.
Acquire technical, professional, or busi
tax year.
The grant, allowance, or award.
ness experience from a person other than
Income from personal services performed
that resident of Norway or other than a per
in the United States of up to $3,000 each
The individual is entitled to this exemption
son related to that resident of Norway, or
tax year.
only for a period of time considered reasonable
Study at an educational institution.
or customarily required to complete studying or
training.
An individual is entitled to the benefit of this
Also exempt is a resident of Norway who is
exemption for a maximum of 5 years.
present in the United States for not longer than
An individual who immediately before visit
1 year as a participant in a program sponsored
ing the United States is a resident of the Nether
An individual who is a resident of the Philip
by the Government of the United States primar
lands and is temporarily present in the United
pines on the date of arrival in the United States
ily to train, research, or study. The individual is
States for a period not exceeding 3 years for
and who is temporarily in the United States as
exempt from tax on income from personal serv
the purpose of study, research, or training
an employee of, or under contract with, a resi
ices performed in the United States and re
solely as a recipient of a grant, allowance, or
dent of the Philippines is exempt from U.S. in
ceived for the training, research, or study, for a
award from a scientific, educational, religious,
come tax for a period of 12 consecutive months
maximum of $10,000.
or charitable organization or under a technical
on up to $7,500 received for personal services
assistance program entered into by either the
if the individual is in the United States primarily
Pakistan
Netherlands or the United States, or its political
to:
subdivisions or local authorities is exempt from
Acquire technical, professional, or busi
Residents of Pakistan temporarily in the United
U.S. income tax on the following amounts.
ness experience from a person other than
States are exempt from U.S. income tax on cer
The amount of the grant, allowance, or
that resident of the Philippines or other
tain income they may receive. To be entitled to
award.
than a person related to that resident, or
this exemption, they must be in the United
Income of up to $2,000 for personal serv
Study at an educational institution.
States only as students at a recognized univer
ices performed in the United States for any
sity, college, or school, or as recipients of
tax year if the services are connected with,
An individual who is a resident of the Philip
grants, allowances, or awards from religious,
or incidental to, the study, research, or
pines on the date of arrival in the United States,
charitable, scientific, or educational organiza
training.
and who is temporarily in the United States (for
tions of Pakistan primarily to study or research.
no more than 1 year as a participant in a pro
The income exempt in these cases is any pay
An individual is not entitled to these exemp
gram sponsored by the U.S. Government) pri
ment from abroad for maintenance, education,
tions if, during the immediately preceding pe
marily to train, research, or study is exempt
or training, and any pay for personal services of
riod, the individual claimed the exemption dis
from U.S. income tax on income received for
not more than $5,000 for any tax year.
cussed earlier under Professors, Teachers, and
personal services for the training, research, or
Researchers.
study, up to a maximum of $10,000.
Other residents of Pakistan who are tempo
rarily in the United States for no more than 1
New Zealand
Poland
year are exempt from U.S. income tax on pay of
not more than $6,000 received for that period,
A resident of New Zealand or an individual who
An individual who is a resident of Poland on the
including pay from the enterprise or organiza
was a resident of New Zealand immediately be
date of arrival in the United States and who is
tion of which they are employees or with which
fore visiting the United States who is in the
temporarily in the United States primarily to
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Publication 901 (September 2016)